Appeal No.79/09 &
76127/14
admissible for explosives under Rule 57A of the Central Excise Rules,
1944.
Civil Appeals preferred by the revenue ... Electrodes and Calibration Gas Mixture (Welding
equipments), but not admissible for explosives under Rule 57A of the
Central Excise Rules, 1944, Civil appeals preferred
terms of Rule 5 of CVR, 2007
for the goods excluding Fireworks and Rs. 2,71,55,200/- in
terms of Rule ... Customs Act, 1962 readwith the Provision of
Explosives Rules, 2008 ;
(3) The seized goods i.e. mis-declared telescopic channel
(16.948 M.T.) having determined
Fireworks are considered as a low hazard explosives whose
sale is regulated by Explosives Rules, 2008 framed under Explosives
Act, 1884 . The Act as such ... Rule 3(a) of General Rules of
Interpretation Customs Tariff Act which reads as follows:
"3. When by application of rule
statutory testing of LPG Cylinders under Gas Cylinder Rules, 2004 and
the Indian Explosives Act, 1884 . The cylinders are to be tested
periodically
statutory testing of LPG Cylinders under Gas Cylinder Rules, 2004 and
the Indian Explosives Act, 1884 . The cylinders are to be tested
periodically
lacquers, coatings and inks and Nitrogen
content above 12.6% is considered as explosive. In
the present case, the product under consideration
has a Nitrogen content ... circumstances exist.
(v) Clause (2) of Annexure I to the 1995 Rules
provides for circumstances under which sale of the
like product may be treated
demanded and recovered from them under Rule
9(2) and 1730(1) of the Rules read with section 11(A) of the
Act as detailed ... should not be imposed on them under Rule 9(2),
52(A) (8), 1730 of the Rules.
E/1389/1997
3
The ld. Commissioner
City &Amp; Industrial Development ... vs Commr.Service Tax- Vii Mumbai on 5 August, 2019
value.
xiii. Since no specific provision of Rule 173Q(1) has
been invoked, no penalty under said Rule could be
imposed {Amrit Foods ... Shree Nathjee Industries [2011 (267) ELT 241
(T)]
v. Rajasthan Explosives & Chemicals [2017(357)
ELT 269 (T)]
vi. Mittal Pigment
Domino Printech India Pvt Ltd vs Delhi-Iii on 22 February, 2019
1
Appeal No
